act Aug. 16, 1954, ch. 73668A Stat. 202Section, , , related to deductions by certain taxpayers of dividends paid to the United States or any instrumentality thereof exempt from Federal income taxes on the preferred stock of the corporation owned by the United States or such instrumentality.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
section 1901(d) of Pub. L. 94–455section 2 of this titleRepeal effective with respect to taxable years beginning after , see , set out as an Effective Date of 1976 Amendment note under .